# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第十七条 (Article 17)
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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十七条 (Article 17)（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — address `art-17`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-17
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第十七条（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — Matters to Be Stated in a Written Application for Designation of a Federation of Agricultural Cooperatives Falling Under a Public Corporation, etc., and Other Matters
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17 · https://japanlaw.org/l/340M50000040011/art-17
**第一項** 令第五十一条の五第二項（公共法人等に該当する農業協同組合連合会の要件等）に規定する財務省令で定める事項は、次に掲げる事項とする。
art-17/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1 · https://japanlaw.org/l/340M50000040011/art-17/par-1
The matters specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) (Requirements for a Federation of Agricultural Cooperatives Falling Under a Public Corporation, etc.) of the Order are the following matters:
machine translation, not official
**一** 令第五十一条の五第二項の規定による申請書を提出する農業協同組合連合会（以下この条において「申請法人」という。）の名称及び主たる事務所の所在地
art-17/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-1
the name and the location of the principal office of the federation of agricultural cooperatives that submits the written application under Article 51-5, paragraph (2) of the Order (hereinafter referred to as the "applicant corporation" in this Article);
machine translation, not official
**二** 申請法人が設置する病院又は診療所の名称及び所在地
art-17/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-2
the name and location of the hospitals or clinics established by the applicant corporation;
machine translation, not official
**三** 申請法人が農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十二号（老人の福祉に関する施設）に掲げる事業を行う場合には、その設置する老人の福祉に関する施設の名称及び所在地
art-17/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-3
if the applicant corporation conducts the business set out in Article 10, paragraph (1), item (xii) (Facilities for the Welfare of the Elderly) of the Agricultural Co-operatives Act (Act No. 132 of 1947), the name and location of the facilities for the welfare of the elderly that it has established;
machine translation, not official
**四** 申請法人の理事の氏名及び住所又は居所
art-17/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-4
the name and domicile or residence of the directors of the applicant corporation;
machine translation, not official
**五** 申請法人の行う事業の概要
art-17/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-5
an outline of the business conducted by the applicant corporation; and
machine translation, not official
**六** その他参考となるべき事項
art-17/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-6
any other matters for reference.
machine translation, not official
**第二項** 令第五十一条の五第二項に規定する財務省令で定める書類は、定款の写し（当該定款が同項に規定する申請書の提出をする日前一年以内に変更をしたものである場合には、当該変更に関する農業協同組合法第四十四条第二項（定款の変更）に規定する行政庁の認可に係る書類の写し又は同条第四項の規定により行政庁に届け出た書類の写しを含む。）並びに同日の属する事業年度の直前の事業年度の損益計算書、貸借対照表、剰余金又は損失の処分表及び事業報告書とする。
art-17/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-2 · https://japanlaw.org/l/340M50000040011/art-17/par-2
The documents specified by Ministry of Finance Order as prescribed in Article 51-5, paragraph (2) of the Order are a copy of the articles of incorporation (including, if the articles of incorporation have been changed within one year before the date on which the written application prescribed in that paragraph is submitted, a copy of the documents pertaining to the approval of the administrative agency prescribed in Article 44, paragraph (2) (Amendment of Articles of Incorporation) of the Agricultural Co-operatives Act concerning that change or a copy of the documents notified to the administrative agency pursuant to the provisions of paragraph (4) of that Article), and the profit and loss statement, balance sheet, statement of Appropriation of surplus or disposition of loss, and business report for the business year immediately preceding the business year that includes that date.
machine translation, not official
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## Cites
- art-17/par-1: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-1/item-1: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-1/item-1: この条 → 所得税法施行規則 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17 · https://japanlaw.org/l/340M50000040011/art-17
- art-17/par-1/item-3: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十二号 → e-Gov law 322AC0000000132, 第十条第一項第十二号 (Article 10, paragraph (1), item (xii)), art-10/par-1/item-12 — not held in this collection
- art-17/par-2: 令第五十一条の五第二項 → e-Gov law 340CO0000000096, 第五十一条の五第二項 (Article 51-5, paragraph (2)), art-51-5/par-2 — not held in this collection
- art-17/par-2: 農業協同組合法第四十四条第二項 → e-Gov law 322AC0000000132, 第四十四条第二項 (Article 44, paragraph (2)), art-44/par-2 — not held in this collection
- art-17/par-2: 同条第四項 → e-Gov law 322AC0000000132, 第四十四条第四項 (Article 44, paragraph (4)), art-44/par-4 — not held in this collection
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行規則 第十七条第一項第一号（公共法人等に該当する農業協同組合連合会の指定申請書の記載事項等） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-17/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-17/par-1/item-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-012, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27